wa-law.org > bill > 2023-24 > SB 6038 > Substitute Bill

SB 6038 - Child care tax preference

Source

Section 1

This chapter does not apply to amounts received by a child care provider for the care or supervision of children:

  1. Under 13 years of age; or

  2. Under 19 years of age who have a verified special need or are under court supervision as determined by the department of children, youth, and families under chapter 43.216 RCW.

Section 2

  1. Upon every person engaging within this state in the business of providing child care for periods of less than twenty-four hours, the amount of tax with respect to such business is equal to the gross proceeds derived from such sales multiplied by the rate of 0.484 percent.

  2. For the purpose of this section, "child care" means the care or supervision of children 13 years of age or older. "Child care" does not include the care and supervision of children under age 19 who have a verified special need or are under court supervision as determined by the department of children, youth, and families under chapter 43.216 RCW.

Section 3

The secretary may not charge fees to the licensee for obtaining a child care license.

Section 4

  1. Each agency shall make application for a license or the continuation of a full license to the department using a method prescribed by the department. Upon receipt of such application, the department shall either grant or deny a license or continuation of a full license within ninety days. A license or continuation shall be granted if the agency meets the minimum requirements set forth in this chapter and the departmental requirements consistent with this chapter, except that an initial license may be issued as provided in RCW 43.216.315. The department shall consider whether an agency is in good standing, as defined in subsection (4)(b) of this section, before granting a continuation of a full license. Full licenses provided for in this chapter shall continue to remain valid so long as the licensee meets the requirements for a nonexpiring license in subsection (2) of this section and may be transferred to a new licensee in the event of a transfer of ownership of a child care operation. The licensee, however, shall advise the secretary of any material change in circumstances which might constitute grounds for reclassification of license as to category. The license issued under this chapter applies only to the licensee and the location stated in the application. For licensed family day care homes having an acceptable history of child care, the license may remain in effect for two weeks after a move.

  2. In order to qualify for a nonexpiring full license, a licensee must meet the following requirements on an annual basis as established from the date of initial licensure:

    a.

Submit a declaration to the department indicating the licensee's intent to continue operating a licensed child care program, or the intent to cease operation on a date certain;

b. Submit a declaration of compliance with all licensing rules; and

c. For all current employees of the agency and as defined by department rule, submit background check applications into the department's electronic workforce registry on the schedule established by the department.

  1. If a licensee fails to meet the requirements in subsection (2) of this section for continuation of a full license the license expires and the licensee must submit a new application for licensure under this chapter.

  2. [Empty]

    1. Nothing about the nonexpiring license process may interfere with the department's established monitoring practice.

    2. For the purpose of this section, an agency is considered to be in good standing if in the intervening period between monitoring visits the agency does not have any of the following:

      1. Valid complaints;

      2. A history of noncompliance related to those valid complaints or pending from prior monitoring visits; or

      3. Other information that when evaluated would result in a finding of noncompliance with this section.

    3. The department shall consider whether an agency is in good standing when determining the most appropriate approach and process for monitoring visits, for the purposes of administrative efficiency while protecting children, consistent with this chapter. If the department determines that an agency is not in good standing, the department may issue a probationary license, as provided in RCW 43.216.320.

Section 5

RCW 82.32.805 and 82.32.808 do not apply to this act.

Section 6

Sections 1 and 2 of this act take effect October 1, 2024.

Created by @tannewt. Contribute on GitHub.